Incontinence supplies are tax deductible only if they are prescribed by a doctor and you itemize deductions on your federal return

The Internal Revenue Service treats incontinence supplies as a medical expense under Schedule A itemized deductions. This means you can deduct them, but only if two conditions are met: a doctor has prescribed them as treatment for a medical condition, and your total medical expenses for the year exceed 7.5 percent of your adjusted gross income (AGI). If you take the standard deduction instead of itemizing, you cannot deduct incontinence supplies.

The IRS does not allow deductions for supplies bought over the counter without a prescription unless a doctor has written a letter stating they are medically necessary for your condition. Supplies that may have access to include absorbent pads, protective underwear, catheters, and collection bags when prescribed. Supplies purchased for comfort or convenience alone do not may have access to.

Key Takeaways

  • You must itemize deductions on Schedule A and have a doctor's prescription or letter of medical necessity for incontinence supplies to be deductible.
  • Your total medical expenses must exceed 7.5 percent of your adjusted gross income before you can deduct any of them.
  • Over-the-counter supplies without a prescription or doctor's letter do not may have access to, even if you have a diagnosed condition.
  • Keeping receipts, prescription records, and a doctor's letter of medical necessity is required if the IRS asks for proof.

How the 7.5 percent threshold works

The threshold is a floor, not a cap. If your AGI is $50,000, you can only deduct medical expenses that total more than $3,750 (7.5 percent of $50,000). If your medical expenses for the year are $4,000, you can deduct only $250 ($4,000 minus $3,750). If they are $3,500, you cannot deduct any of them.

Incontinence supplies count toward this threshold along with other medical costs: doctor visits, prescription medications, dental work, glasses, hearing aids, and therapy. Many people do not reach the threshold in a single year unless they have a major medical event or ongoing treatment. Some people bunch medical expenses into one year to cross the threshold — for example, scheduling elective procedures and buying supplies in the same tax year.

What documentation you need

The IRS does not require you to attach receipts or letters to your tax return, but you must keep them for your records in case of an audit. Documentation should include the date of purchase, the name and quantity of each supply, the amount paid, and proof that a doctor prescribed or recommended them.

A straightforward letter from your doctor stating that incontinence supplies are medically necessary to treat your condition is sufficient. The letter does not need to be lengthy or formal. It should name the condition, state that the supplies are medically necessary, and be dated and signed. If you buy supplies regularly, one letter can cover multiple years of purchases, though the IRS may ask for an updated letter if your condition changes.

Supplies that do and do not may have access to

Supplies that typically may have access to include adult diapers and absorbent pads prescribed for incontinence, protective underwear, catheters and catheter supplies, collection bags, and skin care products specifically prescribed to treat incontinence-related skin breakdown. Supplies must be directly related to treating the incontinence itself, not general hygiene or comfort.

Supplies that do not may have access to include regular toilet paper, soap, or general hygiene products, even if you use them more frequently because of incontinence. Supplies bought for convenience or preference without a medical prescription also do not may have access to. If you are unsure whether a specific supply qualifies, ask your doctor to include it in a letter of medical necessity or contact the IRS directly.

Standard deduction versus itemizing

Most taxpayers take the standard deduction, which for 2024 is $14,600 for single filers and $29,200 for married couples filing jointly. When you take the standard deduction, you cannot deduct medical expenses at all. Itemizing makes sense only if your total itemized deductions (medical expenses, state and local taxes, mortgage interest, charitable donations, and other allowed deductions) exceed the standard deduction for your filing status.

If your medical expenses are high but other itemized deductions are low, incontinence supplies alone may not justify itemizing. However, if you have multiple sources of deductible expenses — such as high state taxes, mortgage interest, and medical costs — itemizing may save you money. A tax professional can help you calculate whether itemizing or taking the standard deduction benefits you more.

State tax treatment

Most states that have an income tax follow federal rules for medical deductions, but a few states do not allow medical expense deductions at all. Some states have different thresholds or rules. For example, a few states allow a deduction for incontinence supplies without requiring them to exceed a percentage of income.

Check your state's tax instructions or contact your state tax authority to learn whether incontinence supplies are deductible on your state return. If your state allows a deduction that the federal government does not, you may be able to deduct them on your state return even if you cannot on your federal return.

Frequently Asked Questions

Can I deduct incontinence supplies if I do not itemize?

No. Medical expenses are only deductible if you itemize deductions on Schedule A. If you take the standard deduction, you cannot deduct incontinence supplies or any other medical expenses.

Do I need a prescription from a doctor, or is a letter enough?

A letter from your doctor stating that the supplies are medically necessary is sufficient. The letter should describe your condition and explain why the supplies are necessary to treat it. A formal prescription is not required, though one strengthens your documentation.

What if I buy supplies over the counter without a prescription?

Over-the-counter supplies are deductible only if your doctor has written a letter stating they are medically necessary for your condition. Without that letter, the IRS will not allow the deduction, even if you have a diagnosed condition.

Can I deduct supplies my insurance does not cover?

Yes. Insurance coverage does not determine deductibility. If a doctor prescribes or recommends the supplies and you pay for them out of pocket, they are deductible as long as you meet the 7.5 percent threshold and itemize deductions.

What happens if the IRS audits my deduction?

The IRS will ask you to provide receipts and proof that a doctor prescribed or recommended the supplies. Keep all documentation for at least three years after you file. A dated, signed letter from your doctor is the strongest proof that supplies were medically necessary.